S.B. 139

1

CLEAN BURNING STOVE TAX CREDIT AMENDMENTS
2 1997 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: LeRay McAllister
5 AN ACT RELATING TO HEALTH AND ENVIRONMENT; EXTENDING THE NUMBER OF
6 YEARS FOR WHICH A TAX CREDIT IS ALLOWED REGARDING PURCHASE OF
7 WOOD OR PELLET BURNING STOVES.
8 This act affects sections of Utah Code Annotated 1953 as follows:
9 AMENDS:
10 59-10-128, as last amended by Chapter 170, Laws of Utah 1993
11 Be it enacted by the Legislature of the state of Utah:
12 Section 1. Section 59-10-128 is amended to read:
13 59-10-128. Credit -- Items using cleaner burning fuels.
14 (1) As used in this section, "board" means the Air Quality Board created under Title 19,
15 Chapter 2, [Environmental Quality Code] Air Conservation Act.
16 (2) For tax years beginning January 1, 1992, and ending December 31, [1997] 2002, there
17 is allowed a credit against tax otherwise due under this chapter in an amount equal to 10%, up to
18 a maximum of $50, of the total of both the purchase cost of and installation services cost of each
19 pellet burning stove, high mass wood stove, and solid fuel burning device that is certified by the
20 federal Environmental Protection Agency in accordance with test procedures prescribed in 40
21 C.F.R. Sec. 60.534, including purchase cost and installation service cost of natural gas or propane
22 free standing fireplaces or inserts, but not including fireplace logs.
23 (3) An individual shall provide proof of the purchase of an item for which a credit is
24 allowed under this section by:
25 (a) providing proof to the board in the form it requires by rule;
26 (b) receiving a written statement from the board acknowledging receipt of the proof; and
27 (c) attaching the written statement obtained from the board to the tax return in which the

1 credit is claimed.
2 (4) This credit is allowed only:
3 (a) against any Utah tax owed in the taxable year by the taxpayer; and
4 (b) in the taxable year in which the item is purchased for which the credit is claimed.




Legislative Review Note
as of 1-14-97 11:04 AM

A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel

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